摘要
以我国沪深两市2011—2020年的A股非金融公司为样本,实证研究了企业数字化转型对业绩预告质量的影响。研究发现,企业数字化转型会提高业绩预告质量。机制检验结果表明,企业数字化转型能够通过提高管理层的应用数据能力、增强披露动力以及带来披露压力促进业绩预告质量提高。进一步研究发现,在非国有上市公司和成长性低的上市公司中数字化转型对业绩预告质量的积极影响更显著,此外处于竞争程度较高行业的上市公司、注册地位于市场化进程较高地区的公司以及数字金融发展程度较高地区的公司的数字化转型对业绩预告质量的影响更显著。
Taking A-share non-financial companies in Shanghai and Shenzhen from 2011 to 2020 as samples, this paper empirically studied the impact of enterprise digital transformation on performance forecast quality. It was found that enterprise digital transformation can improve performance forecast quality. Mechanism test showed that, the promoting paths included improving management’s ability of using data, strengthening disclosure motivation and bringing disclosure pressure. Further research showed that, there was a more positive promoting effect in non-state-owned listed companies and the listed companies with a low growth. Besides, the promoting effect was more significant in the listed companies with stronger competition, the companies registered in the regions with faster marketization process, or the companies located in the regions with a higher level of digital finance development.
作者
冼依婷
何威风
XIAN Yi-ting;HE Wei-feng(School of Accountancy,Zhongnan University of Economics and Law,Wuhan 430073;School of Management,Wuhan Technology and Business University,Wuhan 430065,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2022年第9期100-113,共14页
Journal of Shanxi University of Finance and Economics
关键词
数字化转型
数字赋能
业绩预告质量
信息披露
公司治理
digital transformation
digital empowerment
performance forecast quality
information disclosure
corporate governance